現金流量表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金流量表可以看出盈餘的品質
- 小心自由現金流量近3年都小於0的公司
- 營運現金流量要大於稅後淨利，除非受到應收帳款和存貨影響
- 營運現金流量不應該都是流出
- 其它調整項如果佔太大比例可能有問題
- 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
- 注意折舊的增減對毛利率的影響
- 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
| 營運現金流量 YoY | 投資現金流量 YoY | 籌資現金流量 YoY | 其他營業調整項 YoY | 自由現金流量 YoY | 資本支出 YoY | 其他投資調整項 YoY | 資本支出佔營收(%) YoY | 營業利益 YoY | 稅後淨利 YoY | 折舊 YoY | 攤提 YoY | 約當比率(%) YoY | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2021 (10) | -31.83 | 0 | 1.54 | 0 | 0 | 0 | 79.07 | 428.9 | -30.29 | 0 | 0 | 0 | 3.11 | 0 | 0.00 | 0 | 0 | 0 | 40.75 | 40.08 | 4.88 | 2.09 | 0.74 | 39.62 | -68.64 | 0 |
| 2020 (9) | 138.18 | 11.89 | -2.86 | 0 | 0 | 0 | 14.95 | 0 | 135.32 | 9.01 | 0 | 0 | -0.02 | 0 | 0.00 | 0 | 0 | 0 | 29.09 | 27.98 | 4.78 | 2.14 | 0.53 | 8.16 | 401.69 | -9.25 |
| 2019 (8) | 123.5 | 342.81 | 0.64 | 0 | 0 | 0 | -2.38 | 0 | 124.14 | 367.39 | 0 | 0 | 2.41 | 372.55 | 0.00 | 0 | 0 | 0 | 22.73 | -9.44 | 4.68 | 220.55 | 0.49 | -18.33 | 442.65 | 331.07 |
| 2018 (7) | 27.89 | 0 | -1.33 | 0 | 0 | 0 | -1.86 | 0 | 26.56 | 0 | 0 | 0 | 0.51 | -90.02 | 0.00 | 0 | 0 | 0 | 25.1 | 7.59 | 1.46 | -8.75 | 0.6 | 0.0 | 102.69 | 0 |
| 2017 (6) | -4.64 | 0 | 3.59 | 0 | 0 | 0 | 12.95 | 0 | -1.05 | 0 | 0 | 0 | 5.11 | -61.55 | 0.00 | 0 | 0 | 0 | 23.33 | 64.88 | 1.6 | -9.6 | 0.6 | 0.0 | -18.17 | 0 |
| 2016 (5) | -128.43 | 0 | -9.65 | 0 | 0 | 0 | 0 | 0 | -138.08 | 0 | 0 | 0 | 13.29 | 0 | 0.00 | 0 | 0 | 0 | 14.15 | -28.79 | 1.77 | -12.38 | 0.6 | 11.11 | -777.42 | 0 |
| 2015 (4) | 56.84 | 0 | -40.34 | 0 | 0 | 0 | 0 | 0 | 16.5 | 0 | 0 | 0 | -20.01 | 0 | 0.00 | 0 | 0 | 0 | 19.87 | -18.67 | 2.02 | 0.5 | 0.54 | -20.59 | 253.41 | 0 |
| 2014 (3) | -126.62 | 0 | -9.97 | 0 | 0 | 0 | 0 | 0 | -136.59 | 0 | 0 | 0 | -12.48 | 0 | 0.00 | 0 | 0 | 0 | 24.43 | 17.4 | 2.01 | -6.07 | 0.68 | 9.68 | -466.89 | 0 |
| 2013 (2) | 40.7 | 0 | 13.66 | 0 | 0 | 0 | 0 | 0 | 54.36 | 0 | 0 | 0 | 5.15 | 0 | 0.00 | 0 | 0 | 0 | 20.81 | 0 | 2.14 | 0 | 0.62 | 0 | 172.68 | 0 |
| 營運現金流量 QoQ YoY | 投資現金流量 QoQ YoY | 籌資現金流量 QoQ YoY | 其他營業調整項 QoQ YoY | 自由現金流量 QoQ YoY | 資本支出 QoQ YoY | 其他投資調整項 QoQ YoY | 資本支出佔營收(%) QoQ YoY | 營業利益 QoQ YoY | 稅後淨利 QoQ YoY | 折舊 QoQ YoY | 攤提 QoQ YoY | 約當比率(%) QoQ YoY | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 22Q2 (20) | 32.19 | 140.43 | -43.59 | 10.36 | 418.0 | 4244.0 | 0 | 0 | 0 | -4.45 | 95.11 | -47.84 | 42.55 | 154.83 | -25.1 | 0 | 0 | 0 | 10.05 | 440.32 | 100400.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 8.39 | 10.83 | -23.73 | 1.16 | -1.69 | -6.45 | 0.2 | 0.0 | 0.0 | 330.15 | 137.12 | -28.02 |
| 22Q1 (19) | -79.61 | -551.05 | -23.79 | 2.0 | 10.5 | 19900.0 | 0 | 0 | 0 | -90.96 | -210.98 | -379.75 | -77.61 | -498.82 | -20.7 | 0 | 0 | 0 | 1.86 | -4.12 | 264.71 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.57 | 7.38 | -13.29 | 1.18 | -3.28 | -0.84 | 0.2 | 0.0 | 33.33 | -889.50 | -526.86 | -39.28 |
| 21Q4 (18) | 17.65 | 141.79 | -38.65 | 1.81 | 6133.33 | 272.38 | 0 | 0 | 0 | 81.96 | 329.56 | 248.48 | 19.46 | 146.04 | -29.8 | 0 | 0 | 0 | 1.94 | 198.46 | 4950.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.05 | -49.53 | 9.64 | 1.22 | -0.81 | 0.83 | 0.2 | 0.0 | 42.86 | 208.38 | 175.97 | -43.65 |
| 21Q3 (17) | -42.24 | -174.03 | -262.27 | -0.03 | 88.0 | 97.58 | 0 | 0 | 0 | 19.08 | 733.89 | -73.95 | -42.27 | -174.41 | -270.51 | 0 | 0 | 0 | 0.65 | 6400.0 | 2266.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | 13.97 | 27.0 | 38.87 | 1.23 | -0.81 | 2.5 | 0.2 | 0.0 | 42.86 | -274.29 | -159.8 | -220.13 |
| 21Q2 (16) | 57.06 | 188.73 | 39.65 | -0.25 | -2600.0 | 7.41 | 0 | 0 | 0 | -3.01 | 84.12 | -227.17 | 56.81 | 188.35 | 39.96 | 0 | 0 | 0 | 0.01 | -98.04 | -66.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | 11.0 | 26.0 | 14.7 | 1.24 | 4.2 | 4.2 | 0.2 | 33.33 | 53.85 | 458.68 | 171.82 | 22.47 |
| 21Q1 (15) | -64.31 | -323.53 | -251.25 | 0.01 | 100.95 | 103.23 | 0 | 0 | 0 | -18.96 | 65.65 | -777.78 | -64.3 | -331.96 | -252.33 | 0 | 0 | 0 | 0.51 | 1375.0 | 2450.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 8.73 | 35.77 | 189.07 | 1.19 | -1.65 | 0.85 | 0.15 | 7.14 | 25.0 | -638.63 | -272.7 | -164.88 |
| 20Q4 (14) | 28.77 | 10.53 | -36.64 | -1.05 | 15.32 | -34.62 | 0 | 0 | 0 | -55.2 | -175.38 | -717.78 | 27.72 | 11.82 | -37.89 | 0 | 0 | 0 | -0.04 | -33.33 | -300.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 6.43 | -36.08 | 89.12 | 1.21 | 0.83 | 3.42 | 0.14 | 0.0 | 16.67 | 369.79 | 61.95 | -61.81 |
| 20Q3 (13) | 26.03 | -36.29 | -63.51 | -1.24 | -359.26 | -117.54 | 0 | 0 | 0 | 73.23 | 8059.78 | 1505.92 | 24.79 | -38.93 | -64.97 | 0 | 0 | 0 | -0.03 | -200.0 | 57.14 | 0.00 | 0 | 0 | 0 | 0 | 0 | 10.06 | 4.9 | 9.23 | 1.2 | 0.84 | 2.56 | 0.14 | 7.69 | 16.67 | 228.33 | -39.03 | -66.39 |
| 20Q2 (12) | 40.86 | -3.9 | 3.26 | -0.27 | 12.9 | -145.45 | 0 | 0 | 0 | -0.92 | 57.41 | -190.2 | 40.59 | -3.84 | 2.86 | 0 | 0 | 0 | 0.03 | 50.0 | -80.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 9.59 | 217.55 | 75.0 | 1.19 | 0.85 | 1.71 | 0.13 | 8.33 | 8.33 | 374.52 | -61.95 | -35.92 |
| 20Q1 (11) | 42.52 | -6.36 | 229.59 | -0.31 | 60.26 | -114.69 | 0 | 0 | 0 | -2.16 | 68.0 | -78.51 | 42.21 | -5.42 | 237.49 | 0 | 0 | 0 | 0.02 | 0.0 | -99.13 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.02 | -11.18 | -34.91 | 1.18 | 0.85 | 0.85 | 0.12 | 0.0 | -7.69 | 984.26 | 1.66 | 278.19 |
| 19Q4 (10) | 45.41 | -36.35 | -1.15 | -0.78 | -36.84 | 47.65 | 0 | 0 | 0 | -6.75 | -248.03 | -1064.29 | 44.63 | -36.94 | 0.4 | 0 | 0 | 0 | 0.02 | 128.57 | 104.35 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.4 | -63.08 | -9.57 | 1.17 | 0.0 | 216.22 | 0.12 | 0.0 | -25.0 | 968.23 | 42.51 | -9.58 |
| 19Q3 (9) | 71.34 | 80.29 | 62.25 | -0.57 | -418.18 | -90.0 | 0 | 0 | 0 | 4.56 | 347.06 | 261.7 | 70.77 | 79.35 | 62.06 | 0 | 0 | 0 | -0.07 | -146.67 | -216.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | 9.21 | 68.07 | 22.96 | 1.17 | 0.0 | 216.22 | 0.12 | 0.0 | -20.0 | 679.43 | 16.24 | 23.77 |
| 19Q2 (8) | 39.57 | 220.6 | 190.45 | -0.11 | -105.21 | -117.19 | 0 | 0 | 0 | 1.02 | 184.3 | -0.97 | 39.46 | 228.53 | 191.53 | 0 | 0 | 0 | 0.15 | -93.51 | -84.21 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.48 | 18.1 | -34.99 | 1.17 | 0.0 | 225.0 | 0.12 | -7.69 | -20.0 | 584.49 | 205.82 | 219.44 |
| 19Q1 (7) | -32.81 | -171.42 | -79.58 | 2.11 | 241.61 | 1272.22 | 0 | 0 | 0 | -1.21 | -272.86 | -55.13 | -30.7 | -169.07 | -66.4 | 0 | 0 | 0 | 2.31 | 602.17 | 5875.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.64 | 23.4 | -14.39 | 1.17 | 216.22 | 225.0 | 0.13 | -18.75 | -7.14 | -552.36 | -151.58 | -78.98 |
| 18Q4 (6) | 45.94 | 4.48 | 0 | -1.49 | -396.67 | 0 | 0 | 0 | 0 | 0.7 | 124.82 | 0 | 44.45 | 1.79 | 0 | 0 | 0 | 0 | -0.46 | -866.67 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.76 | -49.8 | 0 | 0.37 | 0.0 | 0 | 0.16 | 6.67 | 0 | 1070.86 | 95.08 | 0 |
| 18Q3 (5) | 43.97 | 200.5 | 0 | -0.3 | -146.88 | 0 | 0 | 0 | 0 | -2.82 | -373.79 | 0 | 43.67 | 201.3 | 0 | 0 | 0 | 0 | 0.06 | -93.68 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 7.49 | -11.15 | 0 | 0.37 | 2.78 | 0 | 0.15 | 0.0 | 0 | 548.94 | 212.17 | 0 |
| 18Q2 (4) | -43.75 | -139.46 | 0.0 | 0.64 | 455.56 | 0.0 | 0 | 0 | 0.0 | 1.03 | 232.05 | 0.0 | -43.11 | -133.66 | 0.0 | 0 | 0 | 0.0 | 0.95 | 2475.0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 8.43 | 55.54 | 0.0 | 0.36 | 0.0 | 0.0 | 0.15 | 7.14 | 0.0 | -489.37 | -58.57 | 0.0 |
| 18Q1 (3) | -18.27 | 0 | 0.0 | -0.18 | 0 | 0.0 | 0 | 0 | 0.0 | -0.78 | 0 | 0.0 | -18.45 | 0 | 0.0 | 0 | 0 | 0.0 | -0.04 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 5.42 | 0 | 0.0 | 0.36 | 0 | 0.0 | 0.14 | 0 | 0.0 | -308.61 | 0 | 0.0 |
